Latest amendments in the CGST Rules

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Apart from the amendments in Rules -36, 61, 117 posted separately, the CBIC vide Notification No. 49/2019-CT dated October 10, 2019 has also amended certain other rules of CGST Rules, 2017 in the following manner:

  1. In Rule 21A(3), which specifies that, registered person, whose registration has been suspended under certain circumstances, shall not make any taxable supply during the period of suspension and shall not furnish any return under section 39, an explanation has been inserted therein clarifying the meaning of ‘shall not make any taxable supply’ as, such registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.
  2. After Rule 21A(4), Rule 21A(5) has been inserted stating that, where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of Section 31 (i.e. revision of invoices issued during the suspension period) and Section 40 (i.e. filing of First return) in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.
  3. Clause (i) of Rule 83A(6), which specifies for ‘period for passing the examination and number of attempts allowed to Goods and Services Tax Practitioners’ has been substituted as under:

“Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said rule”

  1. In Rule 91, –
  • in sub-rule (3), with effect from the September 24, 2019, after the words “application for refund”, the words “on the basis of a consolidated payment advice:” has been inserted;
  • after the sub-rule (3), with effect from the September 24, 2019, the following sub-rule shall be inserted, namely:-

“(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).”

  1. In Rule 97, –
  • after sub-rule (7), with effect from the July 01, 2017, the following sub-rule shall be inserted, namely,-

“(7A) The Committee shall make available to the Board 50 per cent. of the amount credited to the Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum.”;

  • Correspondingly, sub-rule (8) clause (e), with effect from the July 01, 2017, has been omitted which empowered the Standing Committee to make recommendations “for making available up to 50% of the funds credited to the Fund each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum”
  1. In Rule 142,
  • after sub-rule (1) the following sub-rule shall be inserted, namely:-

“(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.”;

  • after sub-rule (2) the following sub-rule shall be inserted, namely:-

“(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A.”

Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-49-central-tax-english-2019.pdf;jsessionid=FF3CFCCE59404CBA713CA13B25B1E28D